123 T.C. No. 6
UNITED STATES TAX COURT
MICHAEL ZARKY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8549-03. Filed July 20, 2004.
P did not file a Federal income tax return for
1999. Within 3 years of the due date of that return,
R mailed a notice of deficiency to P for 1999.
Following R’s concession that P had no tax liability
but had a $270 overpayment for 1999, the parties
dispute whether P is entitled to that overpayment. The
$270 had been withheld from interest payments which
were made to P during 1999.
Held: Pursuant to the flush language of sec.
6512(b), I.R.C., which was added to the Code by the
Taxpayer Relief Act of 1997, Pub. L. 105-34, sec.
1282(a) and (b), 111 Stat. 1037, effective for taxable
years ended after Aug. 5, 1997, and sec. 6513(b)(1),
I.R.C., which treats P as having paid the $270 to R on
Apr. 15, 2000, P is entitled to the $270 overpayment.
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